8.2.5 Provincial and territorial income tax
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Each province and territory also charges income tax in addition to the federal income tax. Their rates and tax brackets vary. The chart below shows their tax rates.
Provinces / Territories |
Rates for 2022 tax year |
|---|---|
Newfoundland and Labrador |
8.7% on the first $39,147 of taxable income, + 14.5% on the next $39,147, + 15.8% on the next $61,486, + 17.8% on the next $55,913, + 19.8% on the next $54,307, + 20.8% on the next $250,000, + 21.3% on the next $500,000, + 21.8% on the amount over $1,000,000 |
Prince Edward Island |
9.8% on the first $31,984 of taxable income, + 13.8% on the next $31,985, + 16.7% on the amount over $63,969 |
Nova Scotia |
8.79% on the first $29,590 of taxable income, + 14.95% on the next $29,590, + 16.67% on the next $33,820, + 17.5% on the next $57,000, + 21% on the amount over $150,000 |
New Brunswick |
9.40% on the first $44,887 of taxable income, + 14.82% on the next $44,888, + 16.52% on the next $56,180, + 17.84% on the next $20,325, + 20.3% on the amount over $166,280 |
Quebec |
15% on the first $46,295 of taxable income, + 20% on the next $46,285, + 24% on the next $20,075, + 25.75% on the amount over $112,655 |
Ontario |
5.05% on the first $46,226 of taxable income, + 9.15% on the next $46,228, + 11.16% on the next $57,546, + 12.16% on the next $70,000, + 13.16% on the amount over $220,000 |
Manitoba |
10.8% on the first $34,431 of taxable income, + 12.75% on the next $39,985, + 17.4% on the amount over $74,716 |
Saskatchewan |
10.5% on the first $46,773 of taxable income, + 12.5% on the next $86,865, + 14.5% on the amount over $133,638 |
Alberta |
10% on the first $131,220 of taxable income, + 12% on the next $26,244, + 13% on the next $52,488, + 14% on the next $104,976, + 15% on the amount over $314,928 |
British Columbia |
5.06% on the first $43,070 of taxable income, + 7.7% on the next $43,071, + 10.5% on the next $12,760, + 12.29% on the next $21,193, + 14.7% on the next $42,738, + 16.8% on the next $64,259, + 20.5% on the amount over $227,090 |
Yukon |
6.4% on the first $50,197 of taxable income, + 9% on the next $50,195, + 10.9% on the next $55,233, + 12.8% on the next $344,375, + 15% on the amount over $500,000 |
Northwest Territories |
5.9% on the first $45,462 of taxable income, + 8.6% on the next $45,465, + 12.2% on the next $56,899, + 14.05% on the amount over $147,826 |
Nunavut |
4% on the first $47,862 of taxable income, + 7% on the next $47,862, + 9% on the next $59,901, + 11.5% on the amount over $155,625 |
Based on your own taxable income, what would your marginal provincial or territorial tax rate be? Can you calculate your average provincial or territorial tax rate? (See the information from the previous module Tax brackets and rates.)
The tax brackets and rates can change in every provincial or territorial budget. For details on current federal rates, go to Canada Revenue Agency's information on Canadian income tax rates for individuals.
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